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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat Owner : Riset dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Sambulugana Contemporary Journal on Business and Accounting JOSAR (Journal of Students Academic Research) Jurnal Cendekia Ilmiah Amnesty: Jurnal Riset Perpajakan
Andi Nurwanah
Universitas Muslim Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Immunology & microbiology Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI ASPEK PERPAJAKAN PADA KOPERASI DI KABUPATEN JENEPONTO Harini Lestari; Mursalim Laekkeng; Andi Nurwanah
Jurnal Riset Perpajakan: Amnesty Vol 4 No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.5307

Abstract

This study aims to determine the implementation of the taxation aspects of cooperatives in Jeneponto Regency. The analysis method used is descriptive qualitative analysis method, namely describing, analyzing, and explaining the implementation of taxation aspects in cooperatives in Jeneponto Regency based on the applicable taxation provisions to get a clear and comprehensive picture of the taxation aspects of each cooperative. The results of this study indicate that the implementation of the taxation aspects of the cooperative in Jeneponto Regency is in accordance with the self-assessment system referring to existing tax regulations, both in the calculation and withholding of taxes. However, the self-assessment system has not been implemented optimally by cooperatives. Cooperatives in Jeneponto Regency in fulfilling their payable tax obligations are still forced through a summons from the tax officer. Cooperatives in Jeneponto Regency apply Final Income Tax based on Peraturan Pemerintah Nomor 23 Tahun 2018 and Income Tax on Remaining Business Results based on Peraturan Menteri Keuangan Nomor 111 / PMK / 03/2010.
Co-Authors Abdul Rahman Mus Andi Fauziah Amaliah Aqilah Khairunnisa Hadriana Hanafie Hamzah Ahmad Harini Lestari Izza Zulfa Abdullah Mapparenta Mapparenta Muhammad Nur Muhammad Nusran Mursalim Laekkeng Nurwahyuni Ratna Sari Siti Khajar Sudirman St. Hajrah Mansyur Syamsu Alam Ummu Kalsum Zulfadli Yusuf